ANALYSIS OF THE PREPARATION AND PRESENTATION OF FINANCIAL REPORTS OF PT AMOR SUKSES BASED ON SAK ETAP

Abstract

This research aims to analyze the preparation and presentation of financial reports in accordance with SAK ETAP at PT Amor Sukses. The research method used is descriptive qualitative. The research results show that the preparation and presentation of the Company's financial reports is incomplete. The company does not present cash flow reports and notes to financial statements. Differences were also found in the basis for preparing the Company's financial statements which were not in accordance with SAK ETAP. From this research, it is recommended to study the preparation and recording according to SAK ETAP.